GSTR-9 is the annual return filed by all registered taxpayers under GST, consolidating details of outward supplies, inward supplies, tax payments, Input Tax Credit (ITC) availed and utilised, refunds claimed, and demands raised during the financial year. Tables 6 through 13 are the most critical sections for ITC reporting, covering credit availed, reversals, reconciliation with GSTR-2B, and prior year transaction adjustments.
Table 6: Details of ITC Availed During the Financial Year
Table 6 captures the complete breakup of ITC availed by the taxpayer during the financial year. Row 6A is auto-populated from Table 4A of GSTR-3B and cannot be edited. The remaining rows require the taxpayer to classify the total ITC into specific categories.
Table 6 Structure and Data Sources
| Row | Description | Source | Editable |
| 6A | Total ITC claimed via GSTR-3B | Auto-populated from Table 4A of GSTR-3B | No |
| 6B | Inward supplies (excluding imports and reverse charge, including SEZ services) | Table 4(A)(5) of GSTR-3B; classify into Inputs, Capital Goods, Input Services | Yes |
| 6C | Inward supplies from unregistered persons under reverse charge (excluding imported services) | Table 4(A)(3) of GSTR-3B | Yes |
| 6D | Inward supplies from registered persons under reverse charge | Table 4(A)(3) of GSTR-3B | Yes |
| 6E | Import of goods (including supplies from SEZ) | Table 4(A)(1) of GSTR-3B; classify into Inputs, Capital Goods | Yes |
| 6F | Import of services (excluding inward supplies from SEZ) | Table 4(A)(2) of GSTR-3B | Yes |
| 6G | ITC received from the Input Service Distributor (ISD) | Table 4(A)(4) of GSTR-3B | Yes |
| 6H | Reclaimed ITC amount | ITC initially reversed, then reclaimed in the same FY | Yes |
| 6I | Sub-total (6B to 6H) | Auto-calculated | No |
| 6J | Difference (6I minus 6A) | Auto-calculated; ideally should be zero | No |
| 6K | TRAN-I credit | Transition credit from the pre-GST regime via TRAN-I | Yes |
| 6L | TRAN-II credit | Transition credit via TRAN-II | Yes |
| 6M | Other ITC (ITC-01, ITC-02) | ITC availed through Forms ITC-01 and ITC-02 | Yes |
| 6N | Sub-total (6K to 6M) | Auto-calculated | No |
| 6O | Total ITC availed (6I + 6N) | Auto-calculated | No |
Row 6J should ideally be zero because 6A represents the total ITC from GSTR-3B, and rows 6B to 6H are merely a classification of that same total. A non-zero difference indicates that the classification does not match the aggregate ITC claimed.
Taxpayers may report Tables 6C and 6D separately or consolidate all reverse-charge ITC under Table 6D. Similarly, the breakup between inputs and input services is optional; the entire non-capital-goods amount can be reported under inputs if preferred.
Table 7: ITC Reversals and Ineligible ITC
Table 7 captures all ITC reversals made during the financial year, including mandatory reversals under specific rules and blocked credits under Section 17(5).
| Row | Rule/Section | Description |
| 7A | Rule 37 | ITC reversed due to non-payment to the supplier within 180 days from the invoice date |
| 7B | Rule 39 | ITC reversal related to credit notes issued to an Input Service Distributor |
| 7C | Rule 42 | Proportionate reversal for inputs used partly for business and non-business purposes, or for taxable and exempt supplies |
| 7D | Rule 43 | Proportionate reversal for capital goods used partly for taxable, exempt, or non-business purposes |
| 7E | Section 17(5) | Blocked credits on motor vehicles, food and beverages, memberships, insurance, construction, lost or destroyed goods |
| 7F | TRAN-I reversal | Reversal of transition credit previously claimed under Table 6K |
| 7G | TRAN-II reversal | Reversal of transition credit previously claimed under Table 6L |
| 7H | Other reversals | ITC reversed through FORM ITC-03 or other provisions |
| 7I | Total reversed (7A to 7H) | Auto-calculated sum |
| 7J | Net ITC available (6O minus 7I) | Auto-calculated |
Taxpayers may choose to report all reversals under Table 7H rather than split them across 7A to 7E. However, TRAN-I reversals (7F) and TRAN-II reversals (7G) must always be reported separately and cannot be clubbed under 7H.
Table 8: ITC Reconciliation with GSTR-2B
Table 8 is the reconciliation section that compares the ITC claimed in GSTR-3B with the ITC available as per GSTR-2B. This table is critical for identifying discrepancies between claimed and available credit.
Table 8 Reconciliation Structure
| Row | Description | Source |
| 8A | ITC as per GSTR-2B (inward supplies excluding imports and reverse charge, including SEZ and e-commerce operator supplies) | Auto-populated from Table 3(I) of GSTR-2B; non-editable |
| 8B | ITC as per the sum of 6B and 6H | Auto-populated from Table 6 |
| 8C | ITC on inward supplies received during 2023-24 but availed April to October 2024 (filed by Nov 30 2024) | Table 4(A)(5) of GSTR-3B for the specified period |
| 8D | Difference [8A minus (8B + 8C)] | Auto-calculated |
| 8E | ITC available but not availed | ITC in GSTR-2B but not claimed in GSTR-3B |
| 8F | ITC available but ineligible | ITC available but not claimable due to ineligibility |
| 8G | IGST paid on import of goods (including SEZ) | Customs duty payment records |
| 8H | IGST credit availed on import of goods (as per 6E) | Auto-populated from Table 6E |
| 8I | Difference (8G minus 8H) | Auto-calculated |
| 8J | ITC available but not availed on the import of goods | Derived from 8I |
| 8K | Total ITC to be lapsed (8E + 8F + 8J) | Auto-calculated |
A negative value in Row 8D indicates that the ITC claimed in GSTR-3B exceeds the ITC available in GSTR-2B. This situation typically triggers scrutiny from tax authorities, as it may indicate overclaimed credits. If 8D is positive, the sum of 8E and 8F should ideally equal 8D, representing credit that was available but not claimed or ineligible.
The GST portal now provides a Download Table 8A Document Details button within the GSTR-9 form, allowing taxpayers to access invoice-wise details of auto-populated ITC for detailed verification.
Tables 12 and 13: Prior Financial Year Transactions
Tables 12 and 13 address ITC adjustments related to the previous financial year that are reported in returns filed during the subsequent year.
| Table | Purpose | Time Period Covered | Data Source |
| Table 12 | ITC related to FY 2023-24 that was reversed in GSTR-3B filed between April and October 2024 | April to October 2024 (or annual return filing date, whichever is earlier) | Table 4(B) of GSTR-3B |
| Table 13 | ITC related to FY 2023-24 that was availed in GSTR-3B filed between April and October 2024 | April to October 2024 (or annual return filing date, whichever is earlier) | Table 4(A) of GSTR-3B |
For Table 13, any ITC that was reversed during FY 2023-24 as per the second proviso to Section 16(2) but subsequently reclaimed in FY 2024-25 should be reported in the annual return for FY 2024-25, not FY 2023-24.
Best Practices for ITC Tables in GSTR-9
Accurate completion of Tables 6 through 13 requires systematic preparation. Before starting the annual return, download all monthly GSTR-3B returns for the financial year and extract the ITC figures from Table 4A and 4B of each return. Download the GSTR-2B for each month and aggregate the total ITC available. Compare the total ITC claimed (GSTR-3B aggregate) with the total ITC available (GSTR-2B aggregate) to identify the reconciliation difference.
Maintain a working sheet that maps each Table 6 row to the corresponding GSTR-3B table. Document any adjustments made to Tables 12 and 13, including supporting invoice details. Verify that the total of Table 6 rows 6B through 6H equals Table 6A to avoid unexplained differences.
Key Terms
• Table 6A: The auto-populated total ITC figure in GSTR-9, sourced from the aggregate of GSTR-3B Table 4A filings for the financial year
• Rule 37 Reversal: The mandatory reversal of ITC when payment to the supplier is not made within 180 days from the invoice date
• Table 8A: The auto-populated GSTR-2 B-based ITC figure used for reconciliation, representing the total credit declared by suppliers in their GSTR-1 filings
• Blocked Credits: ITC categories under Section 17(5) of the CGST Act, where credit is not available despite GST being paid on the purchase
• ISD Credit: Input Tax Credit distributed by an Input Service Distributor (head office or branch) to its recipient units under the GST framework
Filing Your GSTR-9 Annual Return?
Ensure accurate ITC reporting across all tables. Use WFYI tools to reconcile GSTR-2B data, verify ITC claims, and complete your annual return without discrepancies.
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
Ready to Simplify Your Tax Compliance?
WFYI provides comprehensive tools and resources to help you manage GST, income tax, and financial compliance with ease.
Frequently Asked Questions
Q1: What is the primary purpose of Table 6 in GSTR-9?
Table 6 captures the complete breakup of all Input Tax Credit availed during the financial year. Row 6A auto-populates the total from GSTR-3B, and the remaining rows classify this total into categories such as inward supplies, imports, reverse charge, ISD credits, and transition credits.
Q2: Can I report all ITC reversals under Table 7H instead of splitting them?
Yes, for reversals under Rules 37, 39, 42, 43, and Section 17(5), you can choose to report all of them under Table 7H. However, TRAN-I reversals (7F) and TRAN-II reversals (7G) must always be reported separately in their respective rows.
Q3: What does a negative value in Table 8D indicate?
A negative value in Table 8D indicates that the ITC claimed in GSTR-3B exceeds the ITC available under GSTR-2B. This may indicate over-claimed credits and could trigger scrutiny from tax authorities. Taxpayers should investigate and rectify such differences before filing.
Q4: How do Tables 12 and 13 differ from Tables 6 and 7?
Tables 6 and 7 cover ITC availed and reversed within the financial year itself. Tables 12 and 13 specifically address prior year ITC that was reversed or availed in GSTR-3B returns filed during April to October of the following year.
Q5: Must GSTR-1 and GSTR-3B be filed before submitting GSTR-9?
Yes. All GSTR-1 and GSTR-3B returns for the entire financial year must be filed before the GSTR-9 annual return can be submitted. The portal blocks GSTR-9 filing if any monthly returns are pending.
